The article analyses the socio-economic development of the Kaliningrad Region in 2020—2026 under its exclave position and the external restrictions imposed since 2022. The aim is to assess the region's current state and development trends and to determine the extent to which institutional mechanisms compensate for the structural costs of exclavity. The objectives cover demographic dynamics and regional demographic policy, the labour market and the structure of employment, the staffing of the hospitality industry, industrial production and the region's standing in inter-regional rankings, the Special Economic Zone regime, and the transport and logistics system. The empirical basis comprises Kaliningradstat and Rosstat data, materials of the regional government, agency ratings and scholarly publications; comparative analysis, grouping of statistical data and generalisation were applied. Depopulation is shown to be structural: natural decline reached 5,539 people in 2024, up 20.2% year-on-year, against a migration inflow of 4,524, while the total fertility rate (1.217) is well below replacement level, and most regional support measures target third and subsequent births. A disproportion is identified in the hospitality industry: in 2020—2025 the room stock grew by 56.8%, accommodation establishments by 70.4% and revenues 4.1-fold, whereas employment in large and medium-sized organisations of the sector is 1,857 people — the lowest figure among all recorded activities. The regional industrial production index (108.8% in 2025) exceeds the national one (101.3%), yet this growth is driven by individual large facilities reaching design capacity rather than by a broadening enterprise base. The transport restructuring has not restored the previous connectivity but changed its qualitative nature: the railway corridor has shifted to quota-based access set by an external party, while most freight is carried by subsidised coastal shipping, which grew 2.4-fold in 2021—2024. The region is therefore in a state of partial adaptation, in which compensatory mechanisms reduce but do not eliminate the structural risks of its exclave position.
Starting from 2026, the Federal Customs Service of Russia is transforming its customs risk management system by introducing the "Trusted Control" model based on a dynamic assessment of "declarant + consignment." This raises the need to evaluate the effectiveness of the new framework for small and medium–sized enterprises and to identify the organizational and economic mechanisms enabling their access to the "green corridor" in foreign economic activity. This article addresses these questions. Methods: The study employs a theoretical–conceptual paradigm utilizing systems analysis, synthesis, and comparative analysis. It examines the evolution of customs risk management, the Authorized Economic Operator institution, the specificity of SMEs in foreign economic activity, and cooperative models in logistics. Research results: A three–tier architecture of the model for integrating small and medium–sized businesses into the new customs risk management system is proposed. The conditions for the effectiveness of the new risk management concept are formulated. The logistics aggregator is identified as the key organizational mechanism, consolidating a group of small and medium–sized businesses and performing compliance functions with fixed cost distribution among participants.
In 2026, the Ministry of Finance presented a draft of the FSBU “Biological Assets” for discussion; it provides for new approaches to reflecting living organisms and agricultural products in accounting and reporting. The article examines the issues of generating information about plants and animals in the agricultural activities of an agricultural enterprise in accordance with the current legislation and the norms provided for in the draft standard “Biological Assets”.
This article examines the development of a unified information space (UIS) for accounting. It identifies the factors, principles, and objectives of its formation, as well as the types of information at the current stage of accounting development. The author draws on Chinese theoretical thought and practice, cites the approaches of Chinese scholars, proposes a definition of the UIS, and illustrates the evolution of accounting informatization in China, where the pace and scale of economic digitalization are outpacing those of most developed countries.
The article examines the organizational and economic aspects of the functioning of small businesses in the field of catering in the context of the transformation of consumer behavior, digitalization of service processes and increased competition in local markets. It is argued that small catering enterprises perform not only economic, but also a special socio-economic function, providing employment, urban environment development, expansion of consumer choice and the formation of an entrepreneurial ecosystem in the region. The factors determining the sustainability of enterprises are considered, including the quality of management, the flexibility of the business model, the level of operational efficiency, access to financial resources, human resources and the ability to implement digital solutions. A comprehensive approach to assessing the development of small businesses in this service sector based on a combination of organizational and economic indicators is proposed. The issues of cost optimization, service quality improvement, standardization of business processes and adaptation of enterprises to changing market conditions were discussed. It is concluded that there is a need for systematic interaction between entrepreneurs, the state and the support infrastructure to ensure the sustainable development of small enterprises in the field of catering.
