In this article we will review the legislative basis of the digital ruble platform, as well as analyze the key aspects of the implementation of the legislative initiative of the digital currency, highlight the potential benefits and challenges associated with this innovation. The emergence of a new instrument in the economy will certainly have a significant impact on domestic and foreign markets, as well as entail changes in the legislation of the Russian Federation. The adaptation of the economy and the legal framework will take place gradually, and participants in digital ruble settlements will need to get used to the new. It is already worth noting that it will take at least two to three years for market participants to get used to the new instrument and for the regulator to make the necessary adjustments to the new instrument. In the next few years it will be necessary to adapt and improve the legislative base for the new instrument. The existing legislative base does not fully allow to carry out operations with the new instrument, in the next few years, it will be necessary to make the necessary changes to the current legislation of the Russian Federation, as well as to adopt new draft laws. In this paper we will consider the business sector, which in the first stages will be the first participants who will be able to assess the full possible potential of the new financial instrument and propose new draft laws to improve the regulation of the digital ruble. It is worth noting that the business sector is already actively proposing new bills to improve the digital ruble platform, as well as pointing out gaps in the legislative framework related to the regulation of the digital ruble. Thus, the business sector will play a crucial role in finalizing the legislative platform to regulate the digital ruble in the Russian Federation.

In this article, we will examine the role of the digital ruble in the context of Russia’s economic development. We will analyze the key aspects of the introduction of digital currency, its impact on the financial system and the business sector, and highlight the potential benefits and challenges associated with this innovation. Undoubtedly, the emergence of a new instrument in the economy will have a significant impact on domestic and foreign markets. Adaptation of the economy will take place gradually, and settlement participants will need to get used to the new instrument. We can already say that it will take at least two or three years for market participants to get used to the new instrument and for the regulator to make the necessary improvements to the new instrument. Also in the next few years it will certainly be necessary to adapt the legislative base to the new instrument. Of course, the existing legal framework allows to conduct operations with the new instrument, but in the next few years, during the adaptation period, it will be necessary to make the necessary changes and clarifications. We will separately consider the business sector. In the first stages, the business sector will be the first participants who will be able to assess the full potential of the new financial instrument. Already now, the regulator allows the business sector to significantly save its own funds thanks to the reduced commission fee for each payment. Thus, the business sector will be able to use not only the new instrument, but also to save money.

The digital ruble, created by the Central Bank of Russia, is an innovative form of national currency available in electronic form. The analog of the traditional ruble promises to change the ways of settlements in the banking sector. This article discusses key aspects of using the digital ruble in bank settlements. Key topics include fast and inexpensive transactions, transparency and security of transactions, integration with modern financial instruments, creation of loyalty programs and improved accessibility of services. Potential challenges and issues related to the introduction of this innovation into the financial system are also discussed. The use of the digital ruble in bank settlements opens up prospects for more efficient and flexible financial transactions in today’s world. It can help simplify settlements between countries and reduce currency exchange costs. In addition, the digital ruble can become an alternative to traditional currencies in international transactions. Also, the digital ruble can be used to create decentralized applications and services that will work without the participation of intermediaries. This will speed up the process of developing and implementing new technologies. Finally, the use of the digital ruble can increase the transparency of financial transactions and reduce fraud risks.

According to the World Bank, small and medium–sized enterprises (SMEs) represent 90% of enterprises and more than 50% of jobs worldwide, they contribute almost 50% of gross domestic product (GDP) to global GDP. Small business is important for any economy in terms of employment and contribution to the national gross domestic product. Despite its importance, small businesses continue to face various unresolved problems. The latest technological innovations in the field of finance, which are collectively called fintech, seem to solve some problems, causing the development of a steady trend of digitalization of the sphere of small and medium–sized businesses. Fintech–based business models, such as crowdfunding, peer–to–peer lending, billing, mobile wallets and payments, as well as supply chain financing on the platform, are changing the ecosystem of small and medium–sized businesses. The article examines the current trends in the development of small and medium–sized businesses in the context of digital financial products developed within the framework of fintech innovations.

Information technologies have become one of the leading factors of society’s progress, and their widespread use has formed a new sphere of public relations. Information technologies have an impact on various aspects of social and economic development, public administration, and people’s daily lives. Nowadays, information technologies are being introduced, and the public administration system is no exception. Based on Russian and foreign experience, it can be argued that today the main catalyst for the practical application of breakthrough information technologies is the state, which is why the term «information technology» is most often found in the context of innovation, advanced research and development, improving the quality of life of citizens, data protection, representing the new realities of the modern world. The use of management information technologies in the Russian Federation is rapidly growing and developing, at the same time there is a need to improve legal regulation. This article discusses the importance of legal regulation in the use of management information technologies. It examines the current legal framework for the use of these technologies and highlights the need for further regulation to protect privacy and security. The article also suggests ways to effectively implement legal regulation.

Today due to the development of technologies a new economy, network economy is formed. The network business is an economic activity carried out through digital networks. The introduction of the network economy into production at the present stage is conditioned by a special economic category or form of industrial relations in cooperation with the development of productive forces and economic phenomena. In the context of digitalization, contradictory requirements are beginning to be placed on production. In the first case, it is about low costs and high variability, in the other case, the life cycle of a product is beginning to shorten rapidly. All of these problems can be solved at different stages of digital transformation. Continued innovation is needed today, as progress in the existence and effectiveness of some organizations becomes almost impossible without technological innovation. Flexibility of reaction of people to changes and development of new methods of activity are the leading conditions of competitiveness of modern enterprise.
The object of this study is new opportunities, various aspects of digitalization of production, optimization of enterprise resources. The key aspect is to increase the productivity of the enterprise by reducing the time of the development of new products marketed and delivered to the consumer. As a result, the reduction contributes to overall efficiency. The authors substantiate that digitalization of production is the consolidation of all business processes at the enterprise using computer and information technologies. The basis of the introduction of the latest technologies is the desire of any company to comprehensively increase the efficiency of production, demand among customers and competitiveness. Keywords: economy, production, process, technology, digitalization, labor productivity, efficiency.

This study is aimed at studying the possibility and necessity of using blockchain technology for payments by small and medium–sized businesses for various realistic scenarios in the context of instability associated with the consequences of the 2020–2021 pandemic, geopolitical changes and sanctions pressure on companies in the Russian Federation. Blockchain as a technology has been gaining interest in the last few years. A lot of research has been conducted to understand how technologies for payment can be used for large projects, and to determine if this technology is suitable for various realistic scenarios. When it comes to implementing blockchain technology for payments, companies and businesses find themselves at a crossroads due to the lack of a clear vision. This leads to serious doubts about whether such blockchain technology is suitable for payments by companies that intend to use it. There are real examples of the implementation of blockchain technology in large international companies as they have both financial and technical support for the development and implementation of the technology. However, when it comes to small and medium–sized businesses, it must be said that they often suffer from a lack of resources, especially when it comes to the introduction of new technologies.
The purpose of this study is to consider the features to apply blockchain technology by small and medium enterprises for payments in unstable environments, define the opportunities to introduce and use this technology by small and medium enterprises, and also potential problems that may arise while using the blockchain technology to process the payments.

The assessment of the financial condition in the leasing segment is based on leasing legislation, practice and a system of automated processes that implement differentiated approaches to managing financial condition, risks, and the level of financial stability, taking into account the parameters of transactions and counterparties. In the last decade, we can state an increasing trend towards the development of technology in the processes of assessing the financial condition of leasing companies with the help of best practices in the use of mathematical apparatus and big data. In order to supplement the scoring models and analytical expert sections of leasing companies with data, projects have begun to operate to introduce additional information sources into the analysis of the financial condition of the main operations of leasing companies in Russia. The assessment of risks and their impact on the work of leasing companies, the expansion of their presence in the market, or the curtailment of activities, are the most important and relevant component in the analysis of the financial condition of leasing companies and always aimed at improving financial and economic indicators for the further development of economic entities in the field of leasing.

Today, in a changing economic situation, an important condition for ensuring financial stability and maximizing profits for commercial organizations is tactical and strategic planning, based on a competent analysis of financial statements. Developing a management decision is considered one of the fundamental tasks of the enterprise management process.
Analysis of the financial statements of a commercial organization allows you to assess the financial position, performance efficiency and prospects for its development, which helps to identify possible problems and propose ways to solve them.
The authors substantiate the role of financial reporting analysis for making competent management decisions. The article analyzes the financial statements of PJSC «Pigment» for 2019–2021. The stages of making management decisions and the circumstances influencing them are also considered. An analysis of the main indicators of financial stability, liquidity and profitability of the enterprise indicates an increase in operating efficiency and a certain decrease in financial stability. Based on the analysis, effective management decisions are developed to overcome existing financial difficulties.

The essence of mergers and acquisitions (M&A) deals is to reorganize the business, primarily in order to increase profits, strengthen its position in the market, and get rid of a competitor. Mergers and acquisitions help businesses increase their assets. In accordance with the Russian regulatory framework, which regulates corporate relations in the organization, acts have been adopted regulating various aspects of activities in Russian commercial organizations, including mergers and acquisitions. The paper notes that the main problem of M&A transactions is that the legislation of the Russian Federation lacks specific rules for regulating the process of mergers and acquisitions. Such a lack of specific laws, as well as regulatory legal acts, hinders many processes in conducting mergers and acquisitions, thereby increasing the level of regulatory risk. In addition, there is practically no legislative control over the M&A process in the Russian Federation. It is concluded that it is necessary to develop and improve the regulatory framework as one of the risk management tools that reduces such types of risks as market, credit, financial, liquid, loss of solvency, financial stability, etc.

The article is devoted to the characteristics of the current state and prospective strategy for the development of clients. The basics of UX / UI design are clarified, a comparative analysis of UX / UI design with web design is carried out. It turns out that UX / UI design is the next step after the development of web design. UX/UI is based on a customer–oriented implementation system, which is the basis of the application and includes the structure of the software product. UX/UI design is focused on collecting data about the client’s preferences, their main transitions, specific actions on the pages, adapting to them and meeting the needs of full coverage. It is emphasized that UX / UI design is not more focused on attracting customers, but on retention and increasing the likelihood of repeated attraction to the load. Research findings include that UX/UI design is not essential to customer acquisition; However, UX / UI design has a significant impact on increasing the conversion rate in e–commerce by combining the product distribution version of the e–shop, consistent with the external handling of the appearance, the clear structure of the structure, and the consequence of increasing the concentration of the audiovisual and graphic effect.

The article is devoted to the study of the prospects for the influence of logistics cost optimization processes on the possibility of ensuring the price competitiveness of goods of a wholesale trading organization using the example of the sale of craft beer. Aspects of the concept of competitiveness are clarified, as well as levels and factors (price and non–price) that determine competitiveness are identified. In this study, ensuring price competitiveness is disclosed in the structure of commodity competitiveness using the example of craft beer. The problems faced by the wholesale trading company when transporting craft beer over long distances are highlighted. The negative nature of the impact of these problems on the price competitiveness and image of the supplied craft beer is revealed. As an intermediate tool for ensuring the price competitiveness of craft beer, the methodology for transporting goods over long distances is considered. The mechanism and place of the methodology in the structure of ensuring price competitiveness is highlighted. The effects of the implementation of the technique in the conditions of a wholesale trading enterprise are disclosed.

The work has been evaluated the needs of the target groups of the municipality in order to select promising areas of development to develop the most effective strategy for the development of the territory. The article also presents a mechanism for analyzing the identification of needs and the degree of customer satisfaction by ranking levels by the method of expert assessments. It is determined that the proposed methodology for determining the needs of target groups in the municipality in practical implementation should become the basis for the formation of a strategic plan for the development of the municipality.

The basic principles of ESG (Environmental, Social, and Corporate Governance) have achieved wide popularity throughout the world and, to a certain extent, have found their way into the conditions of the strategy for sustainable development of the our. However, a study of publications showed a lack of generally accepted understanding of what exactly these principles should reflect in relation to a particular industry.

The paper examines the problem of industry differentiation of ESG principles in relation to housing and communal services, exacerbated by the diversity of the industry. It is noted that water supply is considered as an equal direction of sustainable economic development among 9 main ones. The key areas of the concept of sustainable development are compliance with environmental, social and economic principles in the operation of the enterprise. The same principles form the basis of the ESG approach.

The purpose of the work is to substantiate the main directions for implementing ESG principles in the strategy for sustainable development of water supply.

The work proposes the content of key components for the implementation of ESG principles in Russian water supply. It is also proposed to use these principles as components in the preparation of a system of indicators of consumer quality of corporate information systems of enterprises that provide relevant services.

One of the practical directions for introducing ESG principles into the activities of water supply enterprises is their consideration in the process of developing the enterprise’s corporate information system. The work identifies specific principles that are included in the requirements for consumer qualities of a software product at the design stage of development and improvement of an enterprise’s corporate information system.  

Food security in Russia seems to be one of the important criteria for guaranteeing the state security of the country in the medium and long–term forecast. In Russia, this process is regulated by the Food Security Doctrine of the Russian Federation, which defines a number of important tasks: their implementation contributes to maintaining food security, regardless of external and internal conditions. The state program of the agro–industrial complex provides for the comprehensive formation of all industries and sub–sectors, as well as areas of activity of the agro–industrial complex, taking into account Russia’s membership in the WTO, as well as participation in the EEC and other regional associations in the economic space of the CIS. The following main objectives of the state program of the republic in the context of agricultural products have been identified: to ensure the implementation of the Doctrine of Food Security of the Russian Federation for production; create favorable conditions for the development of exports of agricultural products in the republic; ensure sustainable development of cattle breeding; increase the efficiency of the agro–industrial complex through the introduction of innovative and high–tech technologies, etc. The article presents the results of a study on the development of agriculture and regulation of the markets of products of the Republic of Bashkortostan in the context of the global financial crisis.

The subject of the article is the presentation of information about the sources and items of equity capital for external users. The methodological basis of the study is general scientific methods: analysis, synthesis, deduction, scientific abstraction and generalization of the results obtained. The article substantiates the deterioration in the perception of reporting information about the organization by external users by the presence of terminological confusion regarding the name of the element «equity capital». The author concluded that it is necessary to choose a single term to denote the share of owners in the assets of the organization. The article defines the value of equity capital for external users. There are two main classifications of equity capital: by sources and items. It is concluded that it is necessary to provide information about the sources of equity capital in the statement of changes in capital. It is concluded that there are no definitions of equity items in regulatory documents on accounting. The reasons for the lack of definitions of equity capital items are highlighted. The relationship between the lack of definitions of equity items and the need to present them in the balance sheet is determined. The necessity of harmonizing the definitions of equity capital items with the documents regulating the functioning of legal entities in our country is substantiated.

In modern conditions, for each enterprise, the development and adoption of strategic decisions are an integral part of its activities. The situations developing in the production sphere of any company are often characterized by the complexity of tasks, dynamism of processes, inaccuracy and variability of data on the current state of affairs. In such conditions, the managerial and coordination capabilities of a manager often cannot cover large amounts of information necessary for understanding and making the right decisions in the process of managing a number of technological operations and production procedures. As a result, the risk of business management violations increases.

The relevance of the study of the directions of rationalization of the model of formation and implementation of strategic decisions in the company is due to the fact that in conditions of increasing competition and increasing globalization, the successful activity of the enterprise can be ensured by timely rationalization of the model of strategic business development. The purpose of the study is to consider the directions of rationalization of the model of formation and implementation of strategic decisions in the company.

This paper explores the role of artificial intelligence (AI) in contemporary management. The author examines how artificial intelligence contributes to the enhancement of leadership efficiency and the optimization of business processes. The focus is on analyzing the capabilities of artificial intelligence for learning, reasoning, self-correction, and their impact on decision–making in the managerial sphere. The article discusses the economic benefits that enterprises can gain from integrating artificial intelligence, including improving the quality of managerial decisions and strengthening competitive advantages.

The author describes the evolution of artificial intelligence through generations of models from OpenAI, highlighting their growing abilities in understanding and processing natural language. Examples of the use of artificial intelligence in data analytics are provided, making the findings relevant for both theoretical researchers and practitioners. The article can be useful for those interested in innovative approaches to management and business development.  

The article addresses the multifaceted challenges of managing a billiard school in a growing competitive environment. The global popularity of billiards and the increasing number of educational institutions necessitate a nuanced understanding of market dynamics and consumer expectations. Initially, the study aimed at an in–depth exploration of the billiard market, examining key demographic segments, including young enthusiasts and seasoned players, and their diverse motivations ranging from leisure to competitive aspirations. Subsequently, a detailed analysis of the necessary management features for the success of a billiard school is presented. Primary strategies encompass tailored curricula adapted to various skill levels, technology integration for enhanced learning quality, and a robust marketing approach. Special emphasis is placed on competition management, highlighting the significance of community building, strategic collaborations, and continuous improvement. Based on comprehensive research and analysis, the article presents a holistic blueprint for billiard schools aimed at carving a niche and achieving sustainable growth in the face of escalating competition. The ideas are intended for educators, entrepreneurs, and stakeholders in the sports training industry, underscoring the symbiotic fusion of traditional teaching methods and contemporary business strategies.

Key performance indicators (KPIs) act as a specific indicator of productivity, and reflect the degree of implementation of goals and objectives that have been set for specific employees, departments, or the organization as a whole. There are different key performance indicators depending on the scope of the organization. In any case, as a rule, indicators are divided into different groups to optimize the process of developing an organization’s strategic plan. For organizations, depending on the field of activity, the main KPIs and industry performance indicators are identified, the use of which is designed to increase the efficiency of activities, increase profits and motivation of employees. An important point in optimizing the company’s activities is the formation of an understanding among employees that the achievement of their goals depends on the achievement of the goals of the organization as a whole, since payments of additional financial incentives are made from the profit of the organization. Thus, KPI acts not only as a motivation system for employees, but also reflects the degree of achievement of goals by the business as a whole. Using the example of the gold mining industry, construction, transport and a number of other sectors of the national economy, the main key performance indicators are determined. It is concluded that in addition to the industry specifics, it is very important to take into account the specifics of a particular company when forming a KPI system.

The aviation industry, as one of the key sectors of the global economy, is subject to constant changes and challenges, demanding effective strategic decisions from companies in this sector. This article examines the key elements of organizing the process of developing corporate strategies for airlines. The paper outlines a series of organizational and managerial steps aimed at facilitating the successful execution of the established set of actions directed towards achieving the objectives of the strategic management initiative. Additionally, the article addresses the challenges that aviation enterprises may encounter during the development and implementation of their corporate strategies, including global competition, evolving regulatory requirements, and environmental considerations.

This article discusses the need for the introduction of electronic document circulation systems at enterprises of the military–industrial complex. In modern times, the flow of documents at the enterprises of the defense–industrial complex is becoming larger, and the processing of these documents takes a lot of time, which leads to a slowdown in the process of working with documents and, accordingly, creates problems in making managerial decisions. At the enterprises of the military–industrial complex, information is provided in the form of official documents and, depending on the speed of processing these documents, the prompt transmission of information and the provision of all types of work with documents depends. That is why the article reflects all the disadvantages of paper document management and all the advantages of electronic document management.

The subject of the study is the main aspects of the introduction of an electronic document management system at enterprises of the military–industrial complex.

Research methods. To write the article, general scientific methods were used, such as the method of information processing, analysis, deduction, graphical and tabular methods.

The article proposes two methods for the introduction of electronic document management at enterprises of the military– industrial complex, which will solve the problems of the transition of enterprises from the old paper system to a new and innovative system. It is also determined that the transition to electronic document management will speed up the process of processing documents at enterprises of the military–industrial complex.  

This article presents a comprehensive study of contemporary approaches to promoting speech therapy services, divided into three main directions: digital platforms, community engagement, and referral systems. The study emphasizes that digital platforms are indispensable in today’s informational activities, considering the growing number of digital opportunities for branding and education these platforms offer. Audience engagement focuses on genuine interaction, connecting to local structures such as schools and media, thereby strengthening brand trust and loyalty. Referral systems, based on professional interdependence, demonstrate the effectiveness of recommendations from both satisfied clients and professional peers. Delving into these strategies, the article consistently underscores the ethical imperatives of marketing in the pedagogical realm. It is asserted that providing genuine value and caring for client well–being should underpin all advertising efforts. In conclusion, this article serves as a comprehensive guide for speech therapists seeking to navigate the intricate realm of modern marketing, offering strategies grounded in authenticity and value delivery.

Relevance. The issues of qualitative transformation of management systems in the context of digitalization and its impact on the improvement of business process technologies are of particular relevance. This it is connected with the existence of competition in the market, as well as with acute the need to increase the level of enterprise development in the terms oftrodimplementation of the newest technologies. The topicality of the survey is determined by rapid technological changes, the emergence of innovative processes, which entails a complete modernization of all systems in the state. The process of implementing ICT allows you to set the direction of further development of companies and changes in their development strategy.

The goal of the survey. To review the current developments in the management of organizations during the transition to the use of digital technologies.

The objectives of the study are related to identifying the peculiarities of the reform of the management of businesses in the transitioning to digitalization.

The results of the study. As a result of the conducted research, the major characteristics of the development of modern enterprises in the context of the implementation of digital technologies in their management structure are highlighted.  

At the present stage of economic development, the problem of increasing the efficiency of enterprise management is becoming more urgent. In the scientific literature, effective management is considered through the construction of business processes. The sales system or sales activities is one of the key links of the organization; accordingly, its effective construction ensures the achievement of planned indicators for the competitive development of the enterprise. The article describes the business processes of the sales activities of an industrial enterprise, the analysis of which makes it possible to identify problems and improve efficiency. In the process approach, the description of the main processes is based on the actions that need to be performed to achieve the result. Process–oriented management allows you to qualitatively change the activities of an organization at the operational, cross–functional and inter–organizational levels. In the article, the description of business processes is focused on the sales activities of the enterprise, the effective organization of which determines the financial results of the organization. The article discusses the processes of planning and sales of finished products, warehousing and storage of finished products, development and approval of packaging for finished products, contains their description and provides performance indicators of the built processes. The effectiveness of a business process is proposed to be assessed by various indicators and ranges of their values, which depend on the process itself.

The article is devoted to the research and development of methods for promoting online educational services using Internet marketing tools. The modern features of the promotion of online educational services are clarified (using the example of a driving school). The comparison of various Internet marketing tools for the promotion of online educational services of a commercial online driving school is carried out, which indicates the high efficiency of such tools as a website, mobile application, social networks, SEO and SERM optimization, contextual advertising, webinars and email newsletters. The conceptual algorithm and structure of the stages of promotion of online educational services of a driving school are substantiated. Based on the results of the study, it is concluded that the presented methodology allows taking into account multiple factors–features when preparing a strategy for promoting online educational services using Internet marketing tools. In the activities of a commercial driving school, this technique can be reproduced with reference to the previously presented Internet marketing tools and indicators of their application, as well as specific services. Focusing on the use of a bunch of tools allows you to achieve a synergistic effect and get a high result.

This article explores how to effectively foster a feedback culture within an organization. It outlines key principles for providing constructive, motivating, and impactful feedback, including timeliness, an unbiased approach, the use of «I–messages», a positive orientation, openness, and dialogue. Additionally, the article delves into methods of integrating feedback into the organization’s culture, such as one–on–one meetings, feedback cycles, performance evaluations, and cultivating a growth mindset. Furthermore, ethical principles such as confidentiality, objectivity, honesty, and an individualized approach are discussed. By adhering to these approaches and principles and implementing a feedback system within the organization’s culture, companies can create an atmosphere of continuous improvement, trust, and collaboration. A feedback culture rooted in these principles contributes to both the personal growth of employees and motivates them to align their actions with the organization’s goals, ultimately enhancing overall business effectiveness.

Every sporting and entertainment event involves a physical risk. The type and level depend on variables such as the type of activity, location, skill level of participants, time and number of viewers. Whatever your event is, it is important that you are prepared for it by managing these risks.

Sports and recreation involve a certain level of physical risk. Many sports and recreational activities involve high–speed impacts, extreme effort, exposure to altitude or depth, and environmental factors such as weather. Participants recognize that there is a risk when participating in these activities. At the same time, the organizers are responsible for taking measures to ensure the safety of participants, spectators, paid staff, volunteers and the general public.

Effective risk management applies a clear risk identification process, establishes an acceptable risk level and takes steps to maintain risks at this level. Risk management is carried out by assessing potential consequences and probability, developing clear actions and developing a response plan.

Successful organizers manage risks rather than avoid them. They focus on goals and security, not just compliance. Through effective risk management, you can minimize the potential costs and obligations associated with event planning, which will make the event safer and more enjoyable.  

This article discusses discounts, their types, functions and meaning for sellers and buyers. Attention is focused on which of the market participants discounts bring the greatest benefit. For the purposes of the study, special literature is analyzed and it turns out that manufacturers set discounts in order to increase sales and attract customers. A detailed classification of the types of discounts is offered, with a description and examples of use in marketing campaigns. As a result, an explanation of the discount mechanism is provided and conclusions are drawn that discounts are not always a source of income for the seller, but also often the risk of losses. For buyers, there is also a risk of unjustified costs for unnecessary purchases. As a result, errors in the use of discounts are formulated in detail and recommendations are made on their correct use for sellers and buyers.

The article discusses the problems and issues of the dynamics of the economy (GDP) of Russia under the influence of internal and external factors and conditions in the first half of 2023. Among the internal factors, measures and tools to reduce inflation, optimize the value of the key rate set by the Central Bank of the Russian Federation, the dynamics of the ruble exchange rate against the dollar and euro, the real disposable incomes of Russians, exports and parallel imports, and forecasts of the authorities and the Central Bank of the Russian Federation for GDP, for these and some other economic indicators for according to the results of 2023 and for 2024 and 2025. A short list of the most significant sanctions imposed by unfriendly countries against Russia in the first half of the year (seven months) of 2023, the adaptation of the Russian economy to the new sub–sanctioned working and functioning and its restoration on the border of the second and third quarters of 2023.

The public–private partnership aims on a contractual basis to develop a property complex owned by the State by right. However, the influence of private business should not be underestimated, as it is often the initiative of private organizations in the desire to influence some problems in various spheres lead to effective interaction between the state and business. Investment is an integral part of public–private partnerships. Many people, despite the rapid steps forward of modern society, associate investment with very complex financial processes. Investment in its essence is a tool that benefits participants of investment cooperation.

The subject of this study is the definition, on the basis of the theory of public–private partnership, of the main trends in PPPs in the world and in Russia. The authors substantiated that infrastructure, especially in the case of our country, is one of the key areas of PPP development, along with environmental conservation and balanced use of all types of resources. The world is constantly in motion, and many examples and experiences are currently irrelevant or questionable. We need to look at this issue from the experience of other countries and specific enterprises.  

Theoretically substantiate the concept of digitalization and, from a practical point of view, determine the role of digitalization in insurance, as well as identify the problems and advantages of digitalization in this direction.

Tasks. Justify the concept of «digitalization», determine the role of digitalization in insurance, consider the principles of developing a strategy in the context of digitalization, and also identify the problems and advantages of digitalization in insurance.

Methodology. When conducting the research, the dialectical method of cognition was taken as a basis. Using logical, systematic and comparative approaches, including the method of analysis and generalization.

Results. The concept of digitalization is substantiated, the history of the formation of digitalization is briefly described, the role of digitalization in insurance is determined, and the problems and advantages of digitalization in insurance are identified. It has been proven that in order to develop a digitalization strategy in insurance, it is necessary to adhere to 5 principles — the principle of analysis and assessment of the current state; the principle of identifying digital opportunities and needs; the principle of developing a digital transformation strategy; the principle of implementing digital transformation and the principle of assessing the effectiveness of digital transformation.