The article presents a review of digital transformation as a tool for enabling enterprises to transition from local development to a global presence. The study is based on a comprehensive approach combining methods of comparative analysis, content decomposition, and systemic interpretation of statistical and empirical data. Special attention is paid to the mechanisms of digitalization in foreign economic activity, the institutional prerequisites for transitioning to platform–based management models, and the impact of digital technologies on the technological complexity of export operations. The stages of implementing digital solutions in the international business environment are examined, including the use of analytical systems, online platforms, supply chain management tools, electronic document workflow, and smart contracts. The analysis of the economic effects of digitalization reveals a direct correlation between the level of digital maturity, innovation activity, and production efficiency of companies. Part of the study is based on the practical experience of implementing digital strategies in the Advisability Group and Atlantix projects, which confirm the possibility of scaling a business without physical expansion through the development of digital infrastructures and distributed teams. The paper substantiates that digital transformation shapes new models of global positioning based on data, knowledge, and intelligent technologies, ensuring enterprise resilience, innovation self–sufficiency, and long–term competitiveness in the global economy. The article will be useful for economists, managers, specialists in the field of digital economy, and developers of international business development strategies.

The article explores the current and promising areas of using artificial intelligence to implement the concept of sustainable development. The difficulties and necessary conditions for the use of AI for the effective application of ESG principles are determined. The purpose of this study is to improve the integration of modern information technologies with environmental, social and managerial factors of sustainable development.

The article presents a comprehensive analysis of the financial planning methodology based on break–even point calculation as an alternative to traditional budgeting models focused on cash flow control. The study is conducted within a theoretical and analytical framework that integrates the concepts of managerial accounting, controlling, strategic planning, and digital transformation of budgeting processes. The analysis is based on recent Russian publications devoted to improving financial control systems and enhancing the transparency of managerial decision–making in the context of economic digitalization. The focus is placed on practical mechanisms that ensure the transition from cost–based budgeting to an investment–oriented expenditure model, including break–even analysis, the distribution of financial responsibility among divisions, the formation of a «financial collegium of managers» and the implementation of regular monitoring cycles covering yearly, monthly, and weekly periods. Particular attention is given to digital tools for implementing the methodology — ERP and BI systems that automate the monitoring of marginal income, enable prompt plan adjustments, and improve the accuracy of financial calculations. The novelty of the study lies in substantiating the break–even–based financial planning methodology as an administrative technology that facilitates the transition from fixed cost control to proactive financial management and fosters a culture of conscious responsibility among divisions for the overall corporate result. The article will be of interest to researchers and practitioners in the fields of managerial accounting, controlling, budgeting, digital management, and strategic organizational governance.

The article is devoted to the development of recommendations for the formation of an effective financial strategy for Russian marketplaces based on the implementation of digital blockchain technologies for using cryptocurrency settlements in the payment system of e–commerce market participants. An assessment is made of the effectiveness of the influence of digital technologies on the formation of the financial strategy of marketplaces. This article analyzes the feasibility of using virtual money to improve the effectiveness of the financial strategy. This study also reflects the results of research on the practical implementation and use of digital blockchain technologies and cryptocurrency in the financial strategies of the leaders of the Russian marketplace market, formed on the example of leading e–commerce participants such as Wildberries LLC, Internet Solutions LLC (Ozon) and DNS Retail LLC. The proposed measures are substantiated by mathematical calculations of the projected amounts of income and expenses associated with the use of cryptocurrency as an effective method of payment for goods posted on marketplaces. The introduction of digital blockchain technologies and cryptocurrency into the financial strategies of Russian marketplaces is a relevant direction for the development of the online commerce market in order to increase its competitiveness and the emergence of additional innovative advantages in the global arena, that is, in general, in the international marketplace market. The results of the calculations and analysis of the proposed measures made it possible to establish the amount by which revenue, gross profit and net profit of «platform economy» companies can grow. As a result, this made it possible to prove the effectiveness of forming a financial strategy in the context of using digital blockchain technologies.

The article explores how systematic accounting serves as a key tool for maintaining financial stability in the restaurant business. The author analyzes the nature of unrecorded losses, their impact on profitability, and describes practical mechanisms for managing them. Particular attention is given to building an accounting system in which every process is linked to financial results, and regular audits serve as an element of economic control.
The paper discusses modern approaches to inventory management (FIFO, FEFO, 5S), as well as the use of checklists and stock planning sheets as tools for operational discipline and financial predictability. A special focus is placed on the influence of technology and artificial intelligence, which make accounting more accurate, transparent, and accessible even for small businesses.
The author emphasizes that systematic accounting is not a one–time process but an ongoing effort toward improvement, technological integration, and the development of corporate culture. A comprehensive approach to accounting management enables restaurants to achieve sustainable economics, controlled growth, and reduced financial risks.

According to both Russian and foreign experts, the modern world order, in which the Russian Federation fits in seamlessly, is undergoing profound structural changes. This period is characterized by rapid and unprecedented transformations in all areas of public life. Recent events, including rapid scientific and technological progress, the digital transformation of the economy, and globalization processes, have been exacerbated by the COVID–19 pandemic. The pandemic has had a significant impact on healthcare regulation systems and the transformation of international relations as a whole. The increased geopolitical tension caused by the Ukrainian crisis, which was exacerbated by the unconstructive approach of several countries towards the Russian Federation, as well as the subsequent imposition of anti–Russian sanctions, has led to an intensification of global economic problems. These circumstances have resulted in rapid and contradictory changes in the Russian labor market, necessitating the development of new approaches to human resources management by business leaders.
The article examines the need for new channels of recruitment of specialists, including foreign workers, and suggests tools and new approaches to human resource management in difficult circumstances, which can increase productivity, avoid conflict situations and reduce the shortage of qualified specialists.

The article discusses the issues of forming an enterprise’s production program. Against the backdrop of the constant intensification of global competition and the increasing volatility of commodity markets, the relevance of this study is justified by the need to transform the management paradigm of capital–intensive industrial companies. The traditional operation–oriented approach, focused on internal optimization, demonstrates critical inflexibility, which is particularly dangerous for industries with long investment cycles and high capital intensity. The marketing research toolkit, originally designed for quick response in the B2C sector and low–capital–ntensive industries, is not effective enough to solve strategic problems in the B2B environment. This requires adapting tactical marketing metrics (NPS, Churn Rate, LTV) to the tasks of strategic asset management. The goal is to systematize and deepen understanding of the role of marketing research as a key factor in predictive and prescriptive planning aimed at mitigating investment and operational risks. The author’s contribution consists in the development of an integrated algorithm for production and marketing planning (PMP model), which allows synchronizing long–term scenario forecasting (5–10 years) with the formation of a stable «core» of the production program.

The article examines current trends in changing the qualification requirements of specialists in the financial sector. Changing geopolitical trends, shifting centers of gravity of the global economic space, the development of digitalization and financial digital platforms, and the features of the competence model of the domestic financial sector employee are leading to new challenges to their composition, structure, and complexity. Along with the traditional basic requirements for the level of knowledge, level of education, analytical and critical thinking skills, creativity and communicative characteristics, the modern development of the domestic labor market leads to the need to expand and enrich the traditional interpretation of the qualification model of a specialist. The article notes that the need to constantly improve the level of knowledge and adapt to market requirements leads to the practice of more flexible recognition of skill levels, combining education, experience, income and a range of competencies, in particular, which are manifested in the possibility of end–to–end use in different, interacting countries. The comparison of the considered characteristics of the complexity of professional competencies is also carried out, both from the point of view of the employer and from the point of view of the employee.

The article notes that psychological services have become an integral part of Russian healthcare and social security. It explains the factors negatively impacting mental health, outlining the growing trend of problems related to professional burnout, digital fatigue, gadget addiction in children and adolescents, and the psycho–emotional state of people living in cities with over a million inhabitants. It traces the cause–and–effect relationship between the emergence of psychological problems, existing consumer preferences, trends, and forecasts for the development of psychological services. It also provides a forecast for the development of such areas of psychology as corporate, positive, environmental, and cyberpsychology, as well as gadget addiction in children and adolescents. It is expected that a hybrid format (online and offline) will become predominant in the interactions between psychologists and clients. A confluence of psychology, medicine, pedagogy, and management is expected, along with a demand for niche, highly specialized psychologists focused on specific socio–demographic groups, individuals in specific professions, specific business sectors, and public administration.

This article focuses on the reasons for the increasing consumer demand for counseling psychological services and statistical data for 2020–2024, indicating a mature market for counseling psychological services. It also examines the social and pedagogical aspects of the problem of poor–quality professional retraining of counseling psychologists in the educational program «Psychological Counseling.» Since this problem remains unresolved, the following is proposed to improve the quality of professional retraining programs for psychologists: differentiate the recruitment of students into groups taking into account age, education, work experience, and other socio–demographic parameters, with priority given to graduates of pedagogical and psychological universities and colleges; include only scientifically sound methods in the program content, and the practical portion should include internships, supervision, student work with checklists, reflection diaries, etc.; attract competent instructors with practical experience and length of service in psychological counseling, academic degrees/titles, and a strong theoretical scientific foundation. For a more objective and effective assessment, a final qualifying work assignment (FQA) is recommended instead of a final interdisciplinary exam. The integration of these measures will contribute to improving the quality of training, student motivation, and their readiness to work as a counseling psychologist.

The article provides a comprehensive analysis of key mechanisms and areas for strengthening multilateral cooperation within the BRICS association. Economic, political, socio–cultural, technological and institutional aspects of integration are addressed. Based on the analysis of current initiatives and existing challenges, the dynamics and prospects for further consolidation of the participating countries in the context of the transformation of the global order are investigated.
The relevance of the topic is due to the growing role of BRICS in the world economy and politics, as well as the goals of creating a more equitable and inclusive architecture of international relations.
The purpose of this article is to systematize and analyze the main mechanisms for strengthening interaction between member countries in five key areas: economy, politics, socio–cultural sphere, innovation and institution–building.