№ 8 (2025)

The article analyzes the role of social entrepreneurship (SE) and corporate social responsibility (CSR) in shaping business strategies based on the principles of sustainable development (SD). The significance of integrating CSR to address social, environmental, and economic challenges is highlighted. The approaches of companies in the USA and Azerbaijan to implementing sustainable practices, including legislative and corporate initiatives, are examined. A comparative analysis is presented, revealing cultural, economic, and political differences in CSR approaches. The prospects for integrating global SD standards into corporate strategies are noted. The article concludes that the successful development of CSR is possible through collaboration between businesses, governments, and society.

The article examines the impact of investment activity in the agro-industrial complex of the Russian Federation on the development of agricultural production in the period from 2008 to 2024. The study is based on the analysis of statistical data and the use of trend modeling methods to identify patterns and formulate forecast estimates. The results showed a steady increase in investments in the agricultural sector, especially since 2010, with the volume of investments expected to reach 786 billion rubles by 2023. Agricultural production indicators also demonstrated positive dynamics, although accompanied by certain fluctuations influenced by external and internal factors. It was found that the relationship between the level of investment and production volumes is not always linear, which confirms the need for a comprehensive approach to the development of the industry. Based on the analysis, a forecast for 2025 has been developed, which suggests further strengthening of agroecology.

The article considers the problem of integrating business analytics into supply chain management processes. An integrated approach is proposed that combines process management methods using key performance indicators of the process and its continuous iterative improvement at all stages. The analysis of logistics processes in the company under study revealed the following shortcomings: lack of formal mechanisms for monitoring delivery times, insufficient automation, inefficient organization and use of data. A target supply chain management model is proposed aimed at creating a closed decision-making loop based on data analysis. The new model provides for the use of BI tools to calculate delivery time deviations, visualize key indicators and automate risk identification. The use of an integrated approach increases transparency, coordination and digital maturity of the company's logistics processes through the effective use of analytical tools.

The article analyzes the impact of structural demographic shifts on the human resources potential of the higher professional education (HPE) system in Russia. The author states that the “demographic autumn” phase – population aging and a reduction in the proportion of young people – directly leads to a narrowing of the pool of applicants and the personnel reserve of the teaching staff. The key problems identified are the critical aging of the teaching staff (the average age is growing, and the proportion of young specialists is catastrophically small) and a systemic crisis in postgraduate studies, characterized by low efficiency (only 10% of graduates defend their theses) and a high attrition rate. These problems are aggravated by institutional barriers, such as the career “glass ceiling” at the associate professor level, which reduces the attractiveness of an academic career. Government initiatives (for example, Decree No. 597 on increasing salaries) and specific university practices (support funds, mentoring) are considered as countermeasures. However, a conclusion is made about their insufficient efficiency and fragmentation. The author argues that sustainable development requires a systemic policy, including equalization of wages to reduce regional differentiation and the implementation of comprehensive programs to support and retain young personnel in science and higher education.

The quality of certification of manufactured products is the most important factor in the functioning and development of economic systems of the «organization» type. Research and implementation of the principles and norms of product certification in organizations is usually associated with a change in the composition and content of existing attributes of this management subprocess. Based on the normative content of the attributes of the management subprocess, the composition of resource and evaluation tools has been supplemented. Diagnostics revealed problems in the state of the attributes of the management subprocess, for which innovative proposals were developed. In addition, a technology has been developed to improve the functioning of the product certification management subprocess of the organization under study.

Each organization celebrates some memorable dates, holidays, holds corporate events of an industrial nature, all this involves the occurrence of expenses for their implementation. For the tax inspectorate, such expenses are very controversial, since they are not always, in the opinion of tax inspectors, associated with a welcoming need and, accordingly, do not have the right to be included in the calculation of taxable profit. All this makes accounting of expenses for corporate events a very tense area of accounting, because the ability of an enterprise to reduce its taxable profit by the amount of such expenses depends on the competent accounting of such expenses or not. The author considered the features of accounting and taxation of the costs of holding corporate events and proposed an original algorithm for reflecting the costs of holding corporate events, where the key place is occupied by the register of management accounting. The results of this study can be useful for accounting workers, as well as students of economic specialties of higher educational institutions.

The proposed scientific article examines the role and importance of the Compulsory Health Insurance Fund (CHIF) in the health insurance system of the Kyrgyz Republic (KR). Most medical services are financed through compulsory forms of health insurance or by the state through the budget. Based on the results of the study, based on the study of the essence and content of the Compulsory Medical Insurance Fund of the Kyrgyz Republic, the role and significance of this health insurance system of the Kyrgyz Republic in the context of improving the health care system of the Kyrgyz Republic are determined.

This article examines the classical theory of economic development and its relevance in the modern world, where information is becoming an increasingly important resource. In the course of the work, the main provisions of the classical theory, its criticism are analyzed, and it is shown how information affects production factors, as well as the impact of information on the modern economy, innovation and market efficiency. In conclusion, we will rethink the classical theory taking into account the information factor and discuss the prospects for further research in this area.

The stability of any company and its strong position in the market directly depend on the degree of competitiveness, which is determined by a variety of factors, including the quality of services provided and the quality of customer service. The article presents the main concepts of quality management for goods and services. It also discusses the external and internal factors that influence the achievement of quality goals. The article analyzes the practice of implementing a quality management system at a telecommunications company. The article presents the results of monitoring customer satisfaction before and after the implementation of the quality management system. To improve the activities of JSC Telecom Holding, it is recommended to use ABC analysis, as well as to develop and implement a 5S system.

This article develops a theoretical rationale for the relationship between employee engagement and organizational performance in the context of work digitization and economic instability. The study’s objective is to systematize leading models and identify the mechanisms through which engagement is converted into measurable organizational outcomes. The relevance of the topic is evidenced by a global decline in the proportion of engaged employees and the attendant economic losses. The paper’s originality lies in integrating psychological, social-exchange, managerial, and strategic frameworks into a unified causal logic that explicitly accounts for digital factors. Key findings indicate that engagement functions as a central transformer of contextual resources into productivity, profitability, and customer loyalty; this effect is mediated by vigor, absorption, organizational citizenship behavior, and job satisfaction, and moderated by job demands/resources, leadership, and perceived fairness. Recommended a systemic, not campaign-based approach: a combination of AMO practices, leadership support, a transparent reward system, and the place of engagement indices in the Balanced Scorecard. It will be helpful to management researchers, HR directors, and executives who are in charge of designing strategic work architecture and performance measurement.

The article examines modern trends and prospects for the development of the eco-friendly packaging market. Greening and sustainable development are considered as one of the key directions in the packaging industry. The reasons for the transition of businesses from traditional plastic containers to biodegradable, recycled, and reusable materials are revealed; attention is paid to the influence of regulatory measures, consumer preferences, and the growth of e-commerce on the eco-packaging market. It is noted that eco-friendly packaging provides not only environmental but also economic advantages, including cost reduction and the formation of a positive brand image. Statistical data and forecasts are analyzed, indicating that by 2030 the global market volume may exceed USD 500 billion. It is emphasized that in the Russian context, the development of eco-packaging is associated with import substitution, stricter environmental regulations, and the gradually increasing interest of consumers. The significance of eco-friendly packaging for business and society is substantiated as a factor in reducing environmental impact, strengthening competitiveness, and achieving the goals of a circular economy.

The article examines theoretical aspects of credit risk management in a commercial bank and considers methods for assessing them. The main factors that affect the level of bank credit risk are identified. As a result of the analysis of the riskiness of credit activities of Russian banks, the main trends in the development of the banking sector of the Russian Federation are identified, and measures aimed at improving the efficiency of credit risk management in commercial banks are proposed.

The article addresses the issue of selecting effective methods for managing the product and service lifecycle (PLC) in the context of digital transformation. It reviews classical PLC theories and examines the changes driven by the adoption of digital technologies such as the Internet of Things (IoT), artificial intelligence (AI), digital twins, and platform-based solutions. The study highlights the need to revise lifecycle stages and management approaches in light of the accelerating pace of product updates, the growing emphasis on customer experience, and the shift toward sustainability. A classification of management methods is proposed based on lifecycle stages, levels of digital maturity, and strategic business goals. The article emphasizes the importance of developing a unified methodology that incorporates digital trends and industry-specific factors to enable effective product management at all stages of the lifecycle.

The article analyzes the role of service quality in the system of marketing communications and strategic management of a hotel enterprise. The purpose of the study is to identify key elements of service that form customer loyalty and strengthen the brand using the example of the Azimut Hotels chain. The main components of the company's service strategy are defined: corporate standards, the Azimut Bonus loyalty program and personnel requirements. It has been proven that in a highly competitive environment, service quality is evolving into a critical tool for differentiation and strengthening competitive advantages. The prospects for the network's development through the lens of customer experience, service personalization based on Big Data and the active use of digital marketing are substantiated.