The article examines key models and institutional mechanisms of personnel training for the tourism industry in a number of economically developed countries (Switzerland, Austria, France, Great Britain, Canada, USA, Thailand). Based on comparative analysis, common principles ensuring the effectiveness of vocational education systems in this field have been identified: strong practice-orientation, sustainable inter-institutional partnership between education, business and the state, flexibility of educational trajectories, emphasis on developing customer-oriented and intercultural competencies. The study emphasizes that successful personnel training is based not on strict state regulation of content, but on creating an ecosystem where educational programs respond promptly to industry demands. The conclusion is drawn about the relevance of adapting certain foreign practices (development of independent professional certification systems, expansion of dual education, implementation of block-modular program structuring, synchronization of academic schedules with industry cycles) for modernizing the domestic system of tourism and hospitality personnel training in order to enhance its competitiveness and compliance with international standards.
The article examines the stages of local government reform and the updating of its legal and organizational foundations in the period 1990-2025, focusing on the implementation of powers in the field of physical education and sports (further PCS). Attention is paid to expert approaches to this important area of social policy in the diversity of the country's territories, taking into account their local characteristics. The involvement of the authors in the process under study contributed to a deeper immersion in the topic and the identification of a number of problems in this municipal activity, caused, among other things, by innovations in sectoral legislation in the field of PCS and education. An analysis of the organizational structure of a number of local administrations in the Altai region revealed imbalances in multifunctional activities in areas of the social sphere (physical education and sports, education, culture, youth policy, tourism). The importance of harmonizing legislation and structuring municipal bodies to reduce the imbalance in the distribution of powers exercised at the local level in the field of PCS is emphasized, taking into account the experience of experts and proposals of practitioners.
A study is presented on the development of a hybrid approach to regional economic security strategy based on a combination of traditional and advanced methods. Currently, the methodology of hybrid strategizing in Russian science is under development, in particular, there are practically no studies involving a combination of a design approach with advanced methods, including artificial intelligence. At the same time, specific measures and projects aimed at developing the economy and social sphere, increasing the standard and quality of life of the population depend on the strategy of socio-economic development of the region. The purpose of the study is to form a hybrid approach to strategizing in the field of regional economic security and to test it using the example of regional food security. The result of the research is a methodological approach based on a synergistic combination of a project approach, expert assessment methods, data mining and artificial intelligence. The proposed approach is characterized by its potential versatility in strategizing. The results obtained can be used in further research in the field of regional strategic, budgetary planning and forecasting of socio-economic development.
This article presents the result of identifying one possible direction for economic development of the Altai Krai region based on a comparison of approximate mathematical models of its input-output balance for 2021 and 2022. This, in turn, allows for the adjustment of the region's management strategy for the medium and long term. The analysis was based on statistical data from the Altai Territory for 2021 and 2022. Based on the calculations, an approximate input-output balance for 2022 was constructed, which is compared with a similar balance for 2021 to determine the main potential direction for the Altai Krai economy in the future. Since each column of the input-output balance represents the cost structure of a specific industry, aimed at producing the corresponding added value as a contribution to the gross regional product, the authors then analyzed the costs of all selected industries. It has been established that agriculture and manufacturing are the most important sectors, on which the gross regional product is most dependent. However, in 2022, their share of the Altai Krai gross regional product decreased.
This article analyzes the main internal and external causes of the declining efficiency of the domestic geophysical sector, including pricing policy, poor strategic planning, weak regulatory mechanisms, and intense competition. The implications of this crisis for technological progress, work quality, and the industry's competitiveness are explored. Current pricing and competition models are examined, and approaches to resolving the crisis through dialogue and self-regulation are proposed. Furthermore, the article presents three types of geophysical survey service (GIRS), enabling companies to determine appropriate pricing methods. These include direct, exclusive, and innovative service. A detailed description is provided for each type, including its key characteristics, advantages, and limitations, along with an analysis of its impact on market structure and the formation of supply and demand. Finally, the article presents the current market size and percentage distribution for each service type, along with 5- and 10-year market development forecasts.
In this article authors examine the problem of forming a reliable cost and inventory valuation with an increasing valuation with increasing overhead costs at industrial enterprises. This problem is particularly relevant in the context of active automation and digitalization of production, when the share of indirect costs associated with the maintenance of complex equipment, energy consumption and logistics is steadily increasing, reducing the relevance of traditional costing methods. It has been proven that traditional methods based on simplified allocation bases (e. g., proportional to direct wages) distort the amount of material costs in the cost of inventories, which entails the risks of significant errors in financial statements and management decisions. The integration of the Activity-Based Costing (ABC) method is proposed as a comprehensive solution, both for calculating and testing reserves for impairment in accordance with IAS 2 «Inventories». The proposed algorithm, based on resource consumption by functions (activities), makes it possible to accurately determine the book value of reserves and identify their impairment, which is confirmed by calculations using the example of an aluminum enterprise. The developed methodology includes two interrelated circuits: a calculation and accounting circuit for forming a reliable cost and an analytical and valuation circuit for differentiated impairment testing of inventories. Practical testing of the approach has demonstrated its effectiveness in identifying hidden losses and redistributing overhead costs between product types, thereby improving the accuracy of financial data and the validity of fair values in IFRS reporting.
The article contains a study of the essence of a unit and unit-based economics, from the perspective of detailing the income generation of a business, and examines both the evolution of this concept and various approaches to its definition from the perspective of Russian scientists. Based on a statistical analysis of business activities in Russia and the Altai Territory, the article concludes that it is necessary to introduce a new paradigm for making managerial decisions in the field of business planning. Drawing on research in this area and conducting a conceptual analysis, the article proposes a methodological approach for integrating unit-based economics into the business planning process, taking into account the adaptation of its application at various levels of management. The approach consists of four stages, each of which can be considered as an independent management decision. The first stage involves identifying the main business units, the second stage involves creating a data architecture, the third stage involves organizing the modeling and planning process, and the fourth stage is aimed at adapting the adapting the proposed methodology to the business prenetimelity. The paper also provides examples of the use of additional methodological approaches at various management in the context of application of unit economics.
The article argues that, given the unprecedented complexity and uncertainty inherent in integrated territorial development (ITD) projects, the isolated application of traditional management approaches is insufficient to ensure regional sustainability and economic security. The need for strategic integration of two modern methodologies is substantiated. Project management is viewed as a structuring “skeleton” that ensures order and predictability through the decomposition of objectives, clear organizational structures, and tools for monitoring timelines and costs. Risk-based management is positioned as the adaptive “nervous system” or “immunity” of a project, responsible for the proactive identification, assessment, and management of a wide range of threats — from financial and environmental to social and institutional. The key thesis of the paper is that true effectiveness and synergy arise only through the deep intertwining of these approaches, when the project planning is constantly adjusted to reflect the current risk agenda. Special attention is paid to the critical conditions for the successful implementation of a risk-based model: the need for its targeted adaptation to the specifics of local political and administrative regimes and addressing human resource issues by developing systemic thinking and analytical competencies among government officials. It is concluded that such integrated approach transforms ITD projects from areas of vulnerability into instruments for strengthening regional resilience, minimizing losses and transforming challenges into development opportunities.
The article presents an analysis of the dynamics and structural changes in the tourist and recreational complex of Altai Krai for the period 2019-2024. Based on data from Rosstat, the dynamics of the gross value added of the tourism industry and its share in the gross regional product are determined. It is established that the contribution of tourism to the GRP of the region increased from 17.96 billion rubles in 2019 to 31.82 billion rubles in 2024 (a growth of 1.77 times), but the share of the industry decreased from 2.76% to 2.49% due to the faster growth of the regional economy as a whole (GRP increased by 1.96 times). High volatility of the indicator caused by external shocks (COVID-19 pandemic, geopolitical events) is revealed. A periodization of the development of the tourist and recreational complex is carried out, identifying the following stages: stability (2019), crisis adaptation (20202021), structural changes and accelerated growth (2022-2023), and preservation of current trends (2024). Key growth factors are considered: an increase in tourist flow from 2.0 to 2.4 million people, an increase in investment activity to 5-6 billion rubles, the development of accommodation infrastructure (an increase in the number of rooms by more than 30%), as well as government support measures (a single subsidy, tourist tax). Conclusions are drawn about the transformation of tourism into one of the significant sectors of the regional economy, and problems requiring solutions are identified: infrastructure limitations, a shortage of qualified personnel, and the need to transition from extensive to intensive development.
This article is devoted to the problems of strategizing at the regional level (based on the materials of the Altai Territory). Its purpose was to assess the current state of theoretical, methodological and organizational study of strategizing issues at the regional level and, on this basis, the possibilities and directions of participation in strategic planning by teachers International Institute of Economics, Management and Information Systems (MIEMIS) of the Altai State University. The article is divided into two parts. The first of them provides a brief synopsis of the theoretical and methodological problems that reduce the viability of the strategy as a key tool for managing the region. The second part, on the one hand, characterizes the field for applying the work of scientists in order to improve the strategy, and on the other hand, reveals the assessment of the contribution of MIEMIS teachers to the formation of a strategy for the socio — economic development of the region for the future and the limitations that arise. The central place in the second part of the article is occupied by the identification of key factors that determine the relatively low demand for the use of research results by scientists in developing a Strategy for the socioeconomic development of the Altai Territory and inhibit their active participation in this work.
Globalization creates a single competitive space, but deep institutional and economic differences between countries generate fundamentally dissimilar models of competition. Brands operating globally are forced to adapt their strategies not only to cultural characteristics but also to the fundamentally different conditions of saturated markets in the developed world and the growing markets of developing economies. This study aims to conduct a detailed comparative analysis of two dominant content models of brand competition, defined by the macroeconomic context: 1) the “identity and loyalty” model typical for developed countries, and 2) the “accessibility and trust” model characteristic of developing economies. The research systematizes their key characteristics and identifies the complex impact on three main stakeholder groups: end consumers, the competing companies themselves, and the state as a regulator. The methodological basis of the work is a comparative analysis of theoretical concepts, a qualitative study of twelve specific cases of competitive confrontation, and a secondary analysis of international statistics data. The result is the development of the author's integral model, which clearly systematizes the key differences. The scientific novelty lies in a comprehensive comparison that reveals the ambivalent, dual role of modern competition, which acts simultaneously as a driver of technological progress and socio-economic stratification. The practical significance of the work is determined by the formulated conclusions about the need for fundamentally different, differentiated state regulation focused on the specifics of the local economic context.
This article provides a comprehensive analysis of organizations» transition to the new Federal Accounting Standard FSBU 9/2025 “Revenue.” It examines key derogations from PBU 9/99 “Revenue,” changes in income classification, the abandonment of the “other income” category, the transition to a control-instead-of-ownership concept, and new approaches to valuing variable remuneration and discounting the transaction price with significant payment deferrals. Particular attention is paid to the specifics of applying the standard to the clothing industry, which combines both mass production of standard products and custom orders. It analyzes the conditions for revenue recognition at the time of transfer of control and upon completion, the procedure for determining the degree of completion of work, and the impact of the chosen methodology on financial results and reporting indicators. The article also examines the reflection of non-core income of clothing organizations, the formation of accounting policies, and the disclosure of information in financial statements. Conclusions are drawn about the impact of FSBU 9/2025 on the income structure of enterprises in the industry and the improvement of the quality of reporting of revenue and related indicators.
This article examines the relationship between categories such as imbalances in territorial development and spatial deformations. In economics, imbalances are understood as a violation of the coherence of economic processes, indicators and functions that determine the balanced development of its various sectors. In this study, deformations are considered in relation to changes in the quality of multi-level territorial systems as public goods of a special kind, that are tied to certain territories. The causes of deformations are shown. Existing deformations in the process of their deepening can lead to a change in the essence of spatial systems or affect its individual properties as public goods. In the latter case, we are talking about the deformation of space on its socio-ecological and economic plane. Existing imbalances in socio-ecological and economic development may be acceptable under certain conditions when they do not change the essence of multi-level territorial systems as carriers of public utility. In our opinion, the main imbalances in the socio-ecological and economic development of territories are the imbalances within this system. Going beyond the threshold of the indicators of imbalances reflects changes in the nature of the corresponding public goods.
The article outlined the economic opportunities of territorial and industrial specialization of organizations in the Altai Territory as the main factor in the formation and development of local markets in the cross-border region. In the generally accepted understanding, the effective and efficient functioning of the local market is an important element of the development of a cross-border region. Currently, the emphasis of economic research is shifting towards the study of international interactions, which consist in the search for optimal tools, methods, techniques, and metrics that contribute to the development of more mutually beneficial forms of integration. Specialization is a prerequisite for the organization of production on an optimal scale, as well as for establishing links and relationships with other enterprises. Integration implies the convergence and (or) unification of companies, industries, markets, regions and countries, deepening their interaction on the basis of various types and forms of division and combination of labor, production, business, based on the development of specialization and cooperation of industries (works, services). Based on the analysis of the territorial and industrial specialization of organizations in the Altai Territory, it is possible to identify the main opportunities for cross-border integration of the main industries of the region.
Import substitution in industry is associated not only with the reduction of external supplies, but also with the formation of domestic cooperation chains in which small and medium-sized enterprises can play a substantial role. The purpose of the article is to present a statistical portrait of the SME sector in Altai Territory in the context of import substitution and to identify which size- and industry-related characteristics create the preconditions for replacing imported components, services, and technological operations. The empirical basis includes data from the Unified Register of Small and Medium-Sized Enterprises (SME), official statistics on the region's industrial dynamics, and municipal data on the structure of entrepreneurship in Barnaul. The study applies descriptive statistics and structural analysis. It is established that as of 10 January 2026, 81,922 SMEs were registered in Altai Territory. Although microenterprises dominate in terms of the number of firms, small and mediumsized enterprises account for more than half of total employment, which allows them to be regarded as the organizational core of production cooperation. The paper shows that the growth of industrial output in the region increases potential demand for local suppliers of components, repair, packaging, logistics, and technological services. The case of Barnaul reveals a noticeable presence of SMEs in manufacturing, which confirms the existence of an entrepreneurial base for participation in import substitution processes. The article concludes that subcontracting, engineering and certification infrastructure, and financing mechanisms for contract-based localization should be further developed.
The article is devoted to the study of industrial business practices in the field of socio-economic support for their employees and the development of the territories in the agro-industrial region. The information was based on the results of a survey of the heads of almost a thousand manufacturing enterprises in four key sectors of the Altai Territory's economy, as well as a series of focus group interviews with representatives of municipal governments. An assessment is given of the extent of involvement in the practice of such support for enterprises in the region in terms of their types of economic activity and the size of the number of employees. Agricultural and forestry enterprises are the most active in the implementation of most of the social practices under consideration, while transport enterprises are the least active. Large enterprises are the leaders in socio-economic support and improvement of the situation of their employees, while medium — sized enterprises are the leaders in supporting the development of the territory. The drivers of the development of social practices of business representatives have been identified. The stimulating factors are the urgent production needs of the enterprises, the severity of social problems in development of the territory of their presence, and government support in a form of implementation of federal and regional programs and projects.
In the context of the mobilization economy and sanctions pressure, the demand for increased labor productivity is growing, both through the intensification of activities and the elimination of all possible types of losses. This topic is especially relevant for industrial enterprises that have found themselves at the forefront of the domestic economy. Due to restrictions in access to advanced technologies, as well as delays in the development of domestic analogues, the main source of reserves for labor productivity growth are organizational factors. It is the personnel of enterprises that are the conductor of changes necessary for business, and their activities are the main source of reserves. The purpose of the study is to analyze the possibilities of their implementation in the personnel management system of industrial enterprises based on the analysis of advanced experience in the use of lean technologies. The main methods of the study were the analysis of documents, case studies (case analysis) of the experience of implementing lean technologies in the activities of domestic industrial enterprises, including in the field of personnel management. The analysis showed that lean manufacturing implementation projects, as a rule, affect individual processes and areas of activity that can demonstrate «quick» effects, and are not systemic. It is typical for enterprises and employees to get used to the demand for increased efficiency, exhaustion of basic reserves for growth in labor productivity. The results of the work allowed us to formulate recommendations for the use of lean manufacturing technologies, primarily in working with personnel for the effective use of organizational reserves for growth in labor productivity.
This article, based on a dynamic and substantive analysis, сybercrime as a negative factor in Russia's Socioeconomic Development, formulates proposals for combating cybercrime to ensure Russia's socioeconomic development. The analysis allowed us to examine the theoretical and practical aspects of cybercrime research and identify the evolution of crimes in the information space. The methodological basis of this study consists of general scientific methods — analysis, synthesis, deduction, induction and specific methods — matrix, questionnaires, and ranking. The study results in the following recommendations for combating cybercrime: developing mandatory cybersecurity standards for companies working with personal data and certifying domestic IT solutions; expanding master's and doctoral programs in cybersecurity at leading universities; popularizing the profession of artificial intelligence in society; monitoring the darknet; creating backup “digital havens” for critical data; and mandatory cyberrisk insurance for companies in strategic industries.
The article is devoted to the characterization and understanding of the experience of enterprises and organizations in the production sector of the Altai Territory in restoring cooperative and industrial ties severed as a result of increased sanctions in 2022. The scientific and practical relevance of an in-depth analysis of the economic situation in the period under review is substantiated; the dynamics of the main economic indicators of the region's development are revealed; the types of economic activity that are most vulnerable from the point of view of ensuring the stability of cooperative and industrial relations are identified. Using the results of a sociological survey of varieties of enterprises in the industrial sector of the region (No. 1000 enterprises), key problems of the functioning and development of organizations related to the tightening of the sanctions regime were identified (rising production costs, suppliers switching to one hundred percent prepayment, difficulties with the purchase of repair kits, tooling, tools, etc.) The assessment of the prospects for the development of organizations expected in 2022 and their actual implementation in 2023-2024 in real conditions of isolation is disclosed.
В статье рассматриваются ключевые модели и институциональные механизмы подготовки кадров для туристской индустрии в ряде экономически развитых стран (Швейцария, Австрия, Франция, Великобритания, Канада, США, Таиланд). На основе компаративного анализа выявлены общие принципы, обеспечивающие эффективность систем профессионального образования в данной сфере: глубокая практикоориентированность, устойчивое межинституциональное партнерство между образованием, бизнесом и государством, гибкость образовательных траекторий, акцент на развитии клиентоориентированных и межкультурных компетенций. Подчеркивается, что успех подготовки кадров основывается не на жестком государственном регламентировании содержания, а на создании экосистемы, где образовательные программы оперативно отвечают на запросы индустрии. Сделан вывод об актуальности адаптации ряда зарубежных практик (развитие системы независимой профессиональной сертификации, расширение дуального обучения, внедрение блочно-модульного построения программ, синхронизация учебных графиков с отраслевыми циклами) для модернизации отечественной системы подготовки кадров для туризма и гостеприимства с целью повышения ее конкурентоспособности и соответствия международным стандартам.
