The article examines the potential of artificial intelligence in entrepreneurial activity in the Russian economy at the present stage of its development in the context of modern challenges. The authors identified Russia’s place in global trends related to artificial intelligence. The authors paid attention to such relatively little–studied aspects of the use of artificial intelligence as the modernization of business processes in all sectors of the economy; improving the labor market through new forms of employment; optimization of migration policy; increasing the efficiency of the institution of self–employment in general and in terms of pension provision for the self–employed in particular; optimization of the size of the «shadow economy»; improvement of entrepreneurial activity through more complete implementation of the functions of an entrepreneur. The authors have identified the high positive potential of artificial intelligence in solving a number of problems in the Russian economy, including: reducing the size of the shadow economy, optimizing the labor market and migration policy, improving business processes and a number of others.
The article shows that reducing transaction and transformation costs with the help of artificial intelligence will increase the growth rate of the Russian economy, increase the level of well–being of citizens and fully realize the functions of an entrepreneur in a market economy.

The article examines the concept of «digital economy», highlights the elements of the digital economy, and determines the relevance of the development of the post–industrial economy. An analysis is carried out of one of the main problems that slows down economic growth and brings losses to the state — corruption. The term «corruption» is explained, and the concept of «corruption factors», their various types and types, which have a significant impact on the economic situation, is also considered. Conclusions are drawn about what gives rise to new corruption schemes. Factors that have a decisive influence on the transformation of the global economic system are identified. Particular attention is paid to anti–corruption policy and the introduction of digital technologies to combat corruption, and preventive measures. The influence of the anti–corruption legal policy of the state is revealed. The digital transformation of the economy is considered within the framework of the program for the development of the digital economy in the Russian Federation until 2035. Corruption indicators in other countries are studied. Statistical data are presented that help to draw a conclusion about the level of the corruption index in the Russian Federation.

The proposed study is devoted to the study of the problems of the development of state support for small business in the light of the National Project «Small and medium5sized entrepreneurship and support for individual entrepreneurial initiative» being implemented in the Russian Federation. The methods of induction and deduction, system analysis, and comparison were used as a methodological basis. The subject of the study is the subsystems of the mechanism of state support for small and medium–sized businesses, which most effectively influence the activation of such a significant sector of the economy in the period 2018–2024. The coronavirus pandemic has revolutionized the transformation of small companies, accelerated digitalization, changed business models, organizational structure and thinking of owners, and influenced the number and demographic characteristics of employees. The timely response of the Government and the measures of large–scale state support introduced have significantly offset the possible devastating consequences for the entire segment of small and medium–sized enterprises. The Government’s operational efforts have not been in vain and small businesses have mostly stayed afloat. As a result of the study, conclusions were drawn: there was no further timely «reversal» caused by the special operation; the existing «availability» of financing does not allow achieving the target indicators laid down in the National Project (32.5% of GDP in 2024).Consequently, there is a need to revise government support measures and the need for adjustments to the system and tools aimed at the qualitative transformation of SMEs.

Artificial intelligence is transforming many areas of activity, including completely transforming banks. Artificial intelligence offers solutions to improve the rationality of decisions, the speed and accuracy of information processing, the provision of ready–made solutions and the implementation of monitoring operations. This article examines the evolution of artificial intelligence in the banking sector. The key areas of AI use in the financial market are highlighted, such as scoring and underwriting, anti–fraud, investment portfolio management, robo–consulting, monitoring client requests and others.
The subject of the research in the article is the system of relations arising during the transformation of the banking sector with the introduction of artificial intelligence.

This article aims to identify and analyze effective risk management strategies within the short–term rental market, focusing on enhancing operational efficiency and profitability while ensuring compliance and security. The study utilizes a methodological framework that integrates data–driven risk assessments, optimization of rental strategies through predictive analytics, the implementation of advanced security systems, and rigorous regulatory compliance. Key findings demonstrate that these strategies significantly mitigate financial, operational, and legal risks, contribute to sustainable business practices, and enhance the market reputation of property managers. The conclusion underscores the necessity of incorporating technological advancements and stringent compliance measures as foundational elements of modern property management. The novelty of this work lies in its comprehensive approach to integrating diverse risk management strategies, providing a holistic view that addresses the multifaceted challenges faced by today’s short–term rental businesses.

The article examines the theoretical background and practical experience of creating a logistics startup in the context of the national logistics infrastructure. The purpose of this scientific article is to develop a system of recommendations for implementing a logistics startup in conditions of economic turbulence. The relevance of the stated topic is due to the fact that due to international instability of economic relations, a significant part of the logistics export and import channels have collapsed, which requires entrepreneurial initiative to create new supply channels taking into account current foreign economic realities. At the same time, in the current conditions, the problems of the Russian logistics system related to its lack of self–sufficiency and the presence of certain links, the existence of which is necessary to ensure its integrity, have become urgent. In particular, these links are represented by structures providing container transportation, structures authorized to carry out international insurance and technology companies used in organizing navigation and dispatch processes. The high probability that Russia will be cut off from global logistics processes for a long time indicates that there are unfilled niches in the country for the creation of domestic logistics start–ups, which requires the implementation of logistics start–ups on conditions other than standard market ones.

The article is devoted to the analysis of methods for calculating the cost of production at an industrial enterprise. It is noted that when choosing the appropriate calculation method, along with general principles, one should take into account the specifics of the production and economic activities of each specific enterprise. For this purpose, both well–known and well–proven calculation methods, as well as modern ones used in international practice, such as «target costing» and «kaizen costing» are considered. A comparative analysis of the considered traditional and modern methods, systematized in tabular form, is provided. The advantages, disadvantages, and possible results of using each method are noted. A description of these methods is provided. Using the example of a shipbuilding enterprise, directions for improving the applied calculation methods by using the advantages of the considered methods are substantiated.

The study determines the impact of software products on the requirements for the personnel of accounting services. Electronic document management system and programm «1С: Accounting 8» performs the calculation part of accounting work, routine operations can be transferred to robots, but software products cannot completely replace an accountant, since there are processes that cannot be formalized, for example, the formation of reporting indicators depends on the selected elements of accounting policy, the choice and decision remains with the accountant. The possibilities of an automated program for determining personnel requirements were highlighted. The features of the organization of electronic document management and their impact on the functionality of accounting staff are highlighted. The development of new technologies and their use in accounting requires serious theoretical and technical knowledge from accounting staff, as well as practical experience in working with programs and new technologies.

The subject of the article is the development trends of the financial results statement. The study is based on the analysis of documents regulating the preparation of financial statements according to Russian and international standards, as well as the main provisions of the concept of sustainable development. The features of the financial results statement effective in 1996 are presented. The article substantiates significant changes in the income statement from 1996 to 2023. The main documents regulating the presentation of financial performance report indicators are highlighted. An analysis was carried out of the appearance of indicators reflecting the result of the revaluation of fixed assets and intangible assets and the total financial result of the period. Changes in the financial results statement introduced in the reporting generated from 2025 are highlighted. A conclusion is drawn about the advantages of bringing domestic reporting forms closer to IFRS. The need to include expenses in line with the concept of sustainable development in the financial performance report has been identified. The importance of reflecting the elements of the concept of sustainable development should be reflected in the accounting (financial) statements is substantiated. The foundations for the development of accounting (financial) reporting in our country are determined: IFRS and the concept of sustainable development.

The study determines the impact of artificial intelligence (AI) on human resources (HR) management. Based on a comparative analysis of three Russian developers of AI applications, the recruitment processes that can currently be implemented with the help of AI were investigated. Comparison of recruiting processes with already existing AI applications will allow understand the extent of AI involvement in HR processes. The purpose of this study is to identify existing AI applications for HR management, in terms of their functional content, and the benefits that HR departments gain from using them. The study is based on a critical analysis of academic papers in the field of digital technologies, particularly AI technology, and information from developers’ websites. The functional content of AI applications was determined, as well as the benefits of AI in HR management that HR department gains when using it. The development of new technologies and their use in HR management requires changing the approach in the work of HR specialists and reviewing their competencies.

This article is devoted to the study of the issues of innovative organizations personnel motivation. The author describes the features of innovative organizations: stimulating scientific research, innovation and the search for non–standard solutions, therefore their principles of motivation should be aimed specifically at the implementation of these tasks. The article is related to the issues of increasing the productivity and efficiency of companies. Often in traditional organizations, staff motivation systems are created without taking into account the opinions of employees and have little correlation with the company’s values. According to the author, for productive innovation, it is important to develop and implement a policy that encourages innovative approaches, as well as creativity and initiative of employees. A well thought out staff motivation system plays a key role in the application of this policy, which ultimately contributes to the successful implementation of ambitious projects, increasing profits and the image of the organization. The article presents the characteristics of motivational incentives, namely monetary and non–monetary. The author substantiates the thesis that in order to stimulate innovative activity to employees needs to choose an individual approach, and non–monetary motivation in this case turns out to be more important than the monetary component.

The article is devoted to the study of determining key performance indicators of the marketing mix effectiveness in the pharmaceutical business. The problems and contradictions in ensuring the effectiveness of marketing in pharmaceutical companies are emphasized. Theoretical and applied foundations for implementing the marketing mix in the pharmaceutical business are highlighted. The expediency of following the «5Ps» and «6Ps» marketing mix is justified due to their correspondence to the specific features of marketing in the pharmaceutical business. Based on the research, a system of key performance indicators of the marketing mix effectiveness in the pharmaceutical business is identified.

In the presented article, the author examines the issues of personnel motivation management. Currently, no one doubts that the most important resource of any company is its employees, in this regard, the relevance of the topic of the scientific article is due to the extremely important role of motivating the workforce needed by the enterprise, since the success of any organization in modern conditions depends on its ability to maximize the use of available resources. Every company that is serious about personnel management issues tries to develop its own motivation management system for its employees.

The article is devoted to studying the importance of increasing customer loyalty for successful business development in the digital era. The author identifies brand equity, customer trust and satisfaction as key factors influencing the level of customer loyalty. The article identifies the complexities of the modern market and the need to use digital tools to form and maintain consumer loyalty.
The study aims to identify methods for building customer loyalty, including analyzing the importance of various factors, market segmentation and the use of digital technologies. The results of the study will be useful for companies aimed at strengthening their base of loyal customers.
It is worth not only satisfying the needs of customers, but also building emotional connections with them, taking into account their individual preferences. The author draws attention to the importance of service quality, brand reputation, pricing and personalization in creating and maintaining customer loyalty.
The study also highlights the importance of moving from product loyalty to brand loyalty to increase customer retention and ensure sustainable business growth. Particular attention is paid to the emotional connection with clients and the importance of quality of service in establishing long–term relationships.

This article investigates the potential of large language models in overcoming problems within the business negotiation process. Typical issues encountered in business negotiations at various communication stages, which highlight the necessity for systematic resolution (such as breaches of good faith principles, ineffective communication strategies, lack of clear planning, etc.), are identified. The study focuses on a key negotiation problem related to the increasing transaction costs of businesses due to unmet interaction results. It demonstrates how large language models can optimize the negotiation process at every stage: from preparation (gathering and analysing information, scenario modelling) to conducting negotiations (contextual analysis, proposal formulation) and implementing agreements (execution control, monitoring). The study highlights that large language models can ensure: objectivity and speed in information processing; improved planning and forecasting; enhanced communication efficiency; and reduced transaction costs. The findings of the research conclude that the application of large language models is a promising development direction for optimizing the business negotiation process, contributing to the reduction of transaction costs and strengthening companies’ competitiveness by expanding human capabilities in managing business communications.

Corporate social responsibility (CSR) in commercial banks plays an important role in improving their reputation, increasing employee engagement and developing corporate culture. The article examines the key features of CSR programs of commercial banks in comparison with companies in other industries, as well as analyzes successful examples of corporate volunteerism and its impact on the bank and society. Corporate social responsibility (CSR) of commercial banks is a strategic approach to integrating social and environmental aspects into the daily activities of banks. The main areas of CSR include financial literacy, improving access to financial services for vulnerable groups, sustainable financing and combating fraud. These programs help to improve the reputation of banks, increase employee engagement and satisfaction, and contribute to solving urgent social and environmental problems. Successful examples of CSR programs include the initiatives of Danske Bank, BNP Paribas and Deutsche Bank, which actively participate in corporate volunteering and other social projects, demonstrating their responsibility to society and the environment.

The article substantiates the need for a theoretical analysis of the main historical stages in the field of industrial management. Attention is focused on the military–applied and professionally applied orientation of physical culture, which has been preserved for more than a century, including the present. In connection with the identified shortcomings, it is proposed to increase the number of hours for teaching basic military training in the form of a separate subject in grades 5–11, as was the case in Soviet secondary schools. Also, approval at the legislative level of the introduction of communicative and digital forms of industrial gymnastics in all organizations, regardless of the types of activities and organizational and legal forms of ownership, as it was during the existence of the Soviet Union. A structural unit of educational organizations is a boarding school with a sports profile, 24 hours a day, accepting children from the age of 7 at the expense of budget funding, as was the case in the USSR. This will make it possible to prepare a reserve for the national teams of the constituent entities of the Russian Federation and the country in aesthetic sports, the specificity of which is early specialization. The resulting socio–economic and political circumstances in the early 1990s prompted the emergence of industry–specific sports management and many innovations. But time shows the need to study the past to avoid shortcomings in the present, to use the positive experience of continuity from the Soviet management of physical culture and sports for its application in modern Russia.

This article analyzes an unusual and rather curious rule of applied socio–communicative interaction, called «Cunningham’s law». Its essence is to establish the effectiveness of deliberately «stuffing» into offline or online interactive discourse obviously incorrect or controversial information in order to provoke the interlocutor to correct this error and actively engage in dialogue. The primary goal of this publication is to identify the causality and describe the mechanism of action of this law, as well as to determine the optimal areas for its constructive practical application in the space of modern social communications. The issue of socio–psychological and moral–ethical restrictions on the actualization of Cunningham’s law is considered in a special way due to the presence of a pronounced manipulative component in it. In general, the undertaken research is intended to contribute to overcoming the relative lack of knowledge of this communicative phenomenon and to promote the facilitation of everyday, socialite, educational and professional communication between people in various social situations.

The article considers the risk status of mutual insurance organizations. The growing popularity of mutual insurance among representatives of the field of material production, carriers, tourism business and other market participants, on the one hand, and the widespread opinion about the increased stability of the activities of a mutual insurance organization, on the other hand, sets the task of determining the risk status of a mutual insurance company, which will make it possible to formulate the main directions of risk–oriented regulation of such organizations. According to the author, the mutual insurance organization is subject to a significant number of various risks of risks, both event and economic and social. It is suggested that at least the following risk groups are inherent in a mutual insurance organization: risks due to the nature of insurance; risks arising from reciprocity as a technology; market risks of the mutual insurance organization; risks of an individual participant in mutual insurance in the part affecting the interests of the functioning of mutual insurance. Analysis of these risk groups makes it possible to come to the conclusion that the risk management of mutual insurance organizations should be built differently for organizations uniting individuals or large legal entities. For mutual companies of individuals, it is necessary to provide for built–in risk management mechanisms; for mutual societies that unite legal entities, risk management should be systemic and combine both the risks of the organization and its participants (enterprises).